Detailed Project Report
Apple Wine Making Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹20.43 L
- Term loan from bank
- ₹18.39 L
- Promoter’s contribution
- ₹2.04 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-7.02 L
- Average DSCR
- -0.93
- Break-even (% of capacity used)
- —
02 Promoter and unit
| Promoter name | — |
|---|---|
| Business / firm name | — |
| Legal form | Proprietorship |
| Address of the unit | — |
| Applicant category | General · Rural |
03 The project
Crushing and pressing apples, fermenting the juice with yeast and bottling apple wine.
| Main product or service | Apple Wine Making Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Licensed wine and liquor shops
- Hotels, bars and restaurants with a liquor licence
- Tourists in hill states
- State-licensed wholesalers or the state beverage corporation
- Licensed retail outlets
- A licensed tasting counter at the winery where the state allows it
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Fruit washing machine | 1 | 4,86,000 | 4,86,000 |
| Fruit mill (× 4) | 1 | 1,80,000 | 1,80,000 |
| Juice press (× 2) | 1 | 1,90,000 | 1,90,000 |
| Filtration unit | 1 | 1,50,000 | 1,50,000 |
| Fermentation tanks (× 2) | 1 | 7,60,000 | 7,60,000 |
| Filling and capping machine | 1 | 1,80,000 | 1,80,000 |
| Total | 19,46,000 |
Pre-filled from: NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Apple Wine. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Apples — bought from growers in the season
- Yeast — for fermentation
- Bottles and packaging material — glass bottles, caps and labels
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 19.46 |
| Contingency | 0.97 |
| Total fixed capital | 20.43 |
| Working capital margin | 0.00 |
| Total project cost | 20.43 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 2.04 | 10.0 |
| Term loan from bank | 18.39 | 90.0 |
| Total | 20.43 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
09 Key assumptions
| Selling price | ₹0 per units |
|---|---|
| Raw material & packing cost | ₹0 per units |
| Capacity used each year | 60% · 70% · 80% · 80% · 80% · 80% · 80% |
| Term loan interest rate (% a year) | 11% · 84 months (Moratorium 6) |
| Working capital method | Turnover method (RBI) · Working capital interest (% a year) 11% |
| Income tax rate | 25% |
| Yearly price and cost rise | 0% |
10 Production and sales
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capacity used | 60% | 70% | 80% | 80% | 80% | 80% | 80% |
| Production (units) | 6,000 | 7,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 |
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
11 Projected profitability
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw material and packing | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power and fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Salaries and wages | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 |
| Rent | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Administration | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling and distribution | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Repairs and maintenance | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 | 0.41 |
| Insurance | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 |
| Total cost of operations | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 | 3.39 |
| Operating profit (EBITDA) | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 | -3.39 |
| Depreciation | 3.06 | 2.61 | 2.21 | 1.88 | 1.60 | 1.36 | 1.16 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 1.99 | 1.72 | 1.41 | 1.10 | 0.79 | 0.48 | 0.17 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -8.45 | -7.72 | -7.02 | -6.38 | -5.78 | -5.23 | -4.72 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -8.45 | -7.72 | -7.02 | -6.38 | -5.78 | -5.23 | -4.72 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -8.45 | -7.72 | -7.02 | -6.38 | -5.78 | -5.23 | -4.72 |
| Depreciation | 3.06 | 2.61 | 2.21 | 1.88 | 1.60 | 1.36 | 1.16 |
| Cash accruals (PAT + depreciation) | -5.38 | -5.12 | -4.80 | -4.49 | -4.18 | -3.87 | -3.56 |
| Term loan repaid | 1.41 | 2.83 | 2.83 | 2.83 | 2.83 | 2.83 | 2.83 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -6.80 | -7.94 | -7.63 | -7.32 | -7.01 | -6.70 | -6.39 |
| Cash and bank | -6.80 | -14.74 | -22.37 | -29.70 | -36.71 | -43.41 | -49.80 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 |
| Reserves and surplus | -8.45 | -16.17 | -23.19 | -29.56 | -35.34 | -40.57 | -45.29 |
| Term loan outstanding | 16.98 | 14.15 | 11.32 | 8.49 | 5.66 | 2.83 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 10.57 | 0.02 | -9.83 | -19.03 | -27.64 | -35.70 | -43.25 |
| Net fixed assets | 17.37 | 14.76 | 12.55 | 10.67 | 9.07 | 7.71 | 6.55 |
| Preliminary expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current assets (stock and debtors) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and bank | -6.80 | -14.74 | -22.37 | -29.70 | -36.71 | -43.41 | -49.80 |
| Total assets | 10.57 | 0.02 | -9.83 | -19.03 | -27.64 | -35.70 | -43.25 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -1.00 | -0.74 | -0.80 | -0.86 | -0.94 | -1.02 | -1.13 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.93 |
|---|---|
| Lowest DSCR | -1.13 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 3.06 | 2.61 | 2.21 | 1.88 | 1.60 | 1.36 | 1.16 |
Written-down value method at Income-tax Rules block rates (building 10%, plant & machinery 15%, furniture 10%, computers 40%). Change them if your CA uses other rates.
16 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 18.39 | 1.99 | 1.41 | 16.98 |
| 2 | 16.98 | 1.72 | 2.83 | 14.15 |
| 3 | 14.15 | 1.41 | 2.83 | 11.32 |
| 4 | 11.32 | 1.10 | 2.83 | 8.49 |
| 5 | 8.49 | 0.79 | 2.83 | 5.66 |
| 6 | 5.66 | 0.48 | 2.83 | 2.83 |
| 7 | 2.83 | 0.17 | 2.83 | 0.00 |
17 Licences and registrations
- Udyam registration
- GST registration
- State excise licence to make and sell wine
- Label approval and brand registration with the state excise department
- FSSAI licence or registration
- Legal Metrology registration for packaged goods
- State Pollution Control Board consent where applicable
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
19 Sources
- NIFTEM-Thanjavur (IIFPT) PMFME model DPR — Apple Wine — https://niftem-t.ac.in/pmfme/dpr-awine.pdf
This report is a projection from the figures entered by the promoter. It is not a bank appraisal or a guarantee of a loan or subsidy. Check every figure with current quotations and your chartered accountant before submitting it.